会計情報の開示とグラフィック・コミュニケーション(<特集>会計・情報・組織)

抄録

accounting graphics are an effective communication technique because they are easily understood by the users.In annual reports to shareholders,they are used to draw attention to various aspects of an entity's financial performance or status.Properly constructed graphics can highlight and clarify significant trends,but improperly constructed structed graphics can distort the trends and mislead the user.We surveyed 200 public companies in U.S.and highlighted the variations in presentation and format of accounting graphics.We also identified and discussed some ways in which accounting graphics can potentially mislead the user.If graphical presentations in annual reports do not accurately portray the accounting numbers,they erode the reliability of financial statements and undermine the potential of graphics to communicate effectively.Therefore,It is desired to study the standards or guidelines for presentation and format of accounting graphics.